#section 143(3)
Log in to FollowLatest section 143(3) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Death of Assessee & Missing Records: Mumbai ITAT Limits Bogus Purchase Addition to 8% Profit Element

No Penalty on Routine Disallowances in 153C Cases Without Incriminating Material: Mumbai ITAT

Bonus Shares Need Not Inherit ‘Stock-in-Trade’ Character- Bangalore ITAT Treats Infosys Bonus Shares as Exempt LTCG

Appeal Before ITAT Not-Maintainable for Failure to Comply With Section 140 Verification Rules

10% Safe Harbour Under Section 56(2)(x) Applies Retrospectively: Mumbai ITAT

Section 69A Not Applicable to Recorded Bank Loans Tagged as Accommodation Entries: ITAT Mumbai

Protective Addition Cannot Continue Once Substantive Addition is Sustained Elsewhere: Bangalore ITAT

Interest From Co-Op Banks Eligible for Section 80P Deduction Because Banks Are Also Co-Op Societies: ITAT Ahmedabad

Delhi HC Quashes Assessment Order as Reply Filed by Assessee Was Not Considered

Section 68 Not Applicable to Repayment of Loans Given in Earlier Year: ITAT Delhi

Pre-Resolution Income Tax Claims Extinguished Under Approved NCLT Plan: ITAT Chennai

Section 14A Disallowance Cannot Automatically Increase MAT Book Profits: ITAT Mumbai

Declared Commission Income Cannot Be Ignored While Examining Cash Deposits: ITAT Agra

Reopening Invalid as Third-Party Seized Papers Did Not Match Assessee’s Land Transaction: Gujarat HC
Explore the latest section 143(3) updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
